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§ 6-3-1-39-5-14 — Indiana Law | CourtGPT
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  4. Title 6 - Taxation/
  5. Article 3.1 - State Tax Liability Credits/
  6. Chapter 39.5 - Employer Child Care Expenditure Credits6-3.1-39.5-1. "Indiana Qualified Child Care Facility"/
  7. § 6-3-1-39-5-14
Indiana Legal Code

§ 6-3-1-39-5-14

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(b) The department shall record the time of filing of each return claiming a tax credit under this chapter and shall approve the tax credits, if they otherwise qualify for a tax credit under this chapter, in the chronological order in which the returns are filed in the state fiscal year.As added by P.L.201-2023, SEC.103.